Bakersfield Municipal Code Ch. 3.36 Sales and Use Tax

Sections: 3.36.010 Title. 3.36.020 Purposes. 3.36.030 Effective date—Contract with state. 3.36.040 Sales tax imposed—Place of sale—Adoption of state law—Exemptions. 3.36.050 Use tax imposed—Adoption of state law—Exemptions. 3.36.060 Adoption of amendments to state code. 3.36.070 Enjoining collection forbidden. 3.36.080 Suspension of existing ordinances.

This chapter shall be known as the uniform local sales and use tax ordinance of the city. (Prior code § 6.08.010)

The city council of the city declares that this chapter is adopted to achieve the following, among other purposes, and directs that the provisions of this chapter be interpreted in order to accomplish those purposes:

A. To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the state;

B. To adopt a sales and use tax ordinance which incorporates provisions identical to those of the sales and use tax law of the state insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the state;

C. To adopt a sales and use tax ordinance which imposes a one percent tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practical to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use taxes;

D. To adopt a sales and use tax ordinance which can be administered in a manner that will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of recordkeeping upon persons subject to taxation under the provisions of this chapter. (Ord. 2650 § 1, 1981; prior code § 6.08.020)

This chapter shall become operative on January 1, 1957, and prior thereto this city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the sales and use tax ordinance codified in this chapter; provided, that if this city has not contracted with the State Board of Equalization, as set forth in this section, prior to January 1, 1957, this chapter shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the city and by the State Board of Equalization; provided further, that this chapter shall not become operative prior to the operative date of the uniform local sales and use tax ordinance of the county. (Prior code § 6.08.030)

law—Exemptions.

A. 1. For the privilege of selling tangible personal property at retail a tax is imposed upon all retailers in the city at the rate of 0.951 of one percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the city to and including September 30, 1981, and at the rate of one percent on and after October 1, 1981.

2. For the purposes of this chapter, all retail sales are consummated at the place of business of the retailer
unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state
destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such
sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless
of the place to which delivery is made. In the event a retailer has no permanent place of business in the state
or has more than one place of business, the place or places at which the retail sales are consummated shall
be determined under rules and regulations to be prescribed and adopted by the Board of Equalization.

B. 1. Except as provided in this chapter, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of the Code, as amended and in force and effect on January 1, 1957, applicable to sales taxes are adopted and made a part of this section as though fully set forth in this section.

2. Whenever, and to the extent that, in Part 1 of Division 2 of the said Revenue and Taxation Code the state
is named or referred to as the taxing agency, the city shall be substituted therefor. Nothing in this subdivision
shall be deemed to require the substitution of the name of the city for the word state when that word is used
as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of
Equalization, or the name of the State Treasury, or of the Constitution of the state; nor shall the name of the
city be substituted for that of the state in any section when the result of that substitution would require
action to be taken by or against the city or any agency thereof, rather than by or against the State Board of
Equalization, in performing the functions incident to the administration or operation of this chapter; and
neither shall the substitution be deemed to have been made in those sections, including, but not necessarily
limited to, sections referring to the exterior boundaries of the state, where the result of the substitution
would be to provide an exemption from this tax with respect to certain gross receipts which would not
otherwise be exempt from this tax while those gross receipts remain subject to tax by the state under the
provisions of Part 1 of Division 2 of the Revenue Taxation Code; nor to impose this tax with respect to certain
gross receipts which would not be subject to tax by the state under the said provisions of that Code; and, in
addition, the name of the city shall not be substituted for that of the state in Sections 6701, 6702 (except in
the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the said Revenue and Taxation Code as
adopted.

3. If a seller’s permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an
additional seller’s permit shall not be required by reason of this section.

4. There shall be excluded from the gross receipts by which the tax is measured:*

a. The amount of any sales or use tax imposed by the state upon a retailer or consumer;

b. The gross receipts from the sale of tangible personal property to operators of aircraft to be used or
consumed principally outside the city in which the sale is made and directly and exclusively in the use of
such aircraft as common carriers of persons or property under the authority of laws of this state, the
United States or any foreign government. (Ord. 2885 § 1, 1983; Ord. 2650 § 2, 1981; Ord. 2597 § 1, 1980;
prior code § 6.08.040)

• Editor’s Note: This subsection B4, derived from Section 1 of Ordinance 2885, became operative on January 1,

1984. Section 3 of Ordinance 2885 shall be operative on the operative date of any act of the Legislature of the state of California which amends or repeals and reenacts Section 7202 of the Revenue and Taxation Code to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subdivisions (i)(7) and (i)(8) of Section 7202 of the Revenue and Taxation Code as those subdivisions read on October 1, 1983.

A. An excise tax is imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer on or after the operative date of this amendment, for storage, use or other consumption in the city at the rate of 0.951 of one percent of the sales price of the property to and including September 30, 1981, and at the rate of one percent on and after October 1, 1981. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.

B. 1. Except as provided in this chapter, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of said Code, as amended and in force and effect on January 1, 1957, applicable use taxes are adopted and made a part of this section as though fully set forth in this section.

2. Wherever, and to the extent that, in Part 1 of Division 2 of the said Revenue and Taxation Code the state
is named or referred to as the taxing agency, the name of this city shall be substituted therefor. Nothing in
this subsection shall be deemed to require the substitution of the name of this city for the word state when
that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control,
the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the state; nor
shall the name of the city be substituted for that of the state in any section when the result of that
substitution would require action to be taken by or against the city or any agency thereof rather than by or
against the State Board of Equalization, in performing the functions incident to the administration or
operation of this chapter; and neither shall the substitution be deemed to have been made in those sections,
including but not necessarily limited to, sections referring to the exterior boundaries of the state, where the
result of the substitution would be to provide an exemption from this tax with respect to certain storage, use
or other consumption of tangible personal property which would not otherwise be exempt from this tax while
such storage, use or other consumption remains subject to tax by the state under the provisions of Part 1 of
Division 2 of the said Revenue and Taxation Code, or to impose this tax with respect to certain storage, use or
other consumption of tangible personal property which would not be subject to tax by the state under the
provisions of that Code; and in addition, the name of the city shall not be substituted for the state in Sections
6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the said Revenue and
Taxation Code as adopted, and the name of the city shall not be substituted for the word state in the phrase
retailer engaged in business in this state in Section 6203 nor in the definition of that phrase in Section 6203.

3. There shall be exempt from the tax due under this section:*

a. The amount of any sales or use tax imposed by the state upon a retailer or consumer;

b. The storage, use or other consumption of tangible personal property, the gross receipts from the
sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance
with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county or city in this
state;

c. In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation
Code, the storage, use or other consumption of tangible personal property purchased by operators of
aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as
common carriers of persons or property for hire or compensation under a certificate of public
convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign
government. (Ord. 2885 § 2, 1983; Ord. 2650 § 3, 1981; Ord. 2597 § 1, 1980; prior code § 6.08.050)

• Editor’s Note: This subsection B3, derived from Section 2 of Ordinance 2885, became operative on January 1,

1984. Section 4 of Ordinance 2885 shall be operative on the operative date of any act of the Legislature of the state of California which amends or repeals and reenacts Section 7202 of the Revenue and Taxation Code to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subdivisions (i)(7) and (i)(8) of Section 7202 of the Revenue and Taxation Code of those subdivisions read on October 1, 1983.

All amendments of the said Revenue and Taxation Code enacted subsequent to the effective date of the ordinance codified in this chapter which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the said Revenue and Taxation Code shall automatically become a part of this chapter. (Prior code § 6.08.060)

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the state or this city, or against any officer of the state or this city, to prevent or enjoin the collection under this chapter, or Part 1.5 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. (Prior code § 6.08.070)

A. At the time the ordinance codified in this chapter goes into operation, the provisions of Ordinances Nos. 716, New Series, and amendments thereto, and 877, New Series, and amendments thereto, shall be suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax imposed by this chapter; provided, however, that if for any reason it is determined that the city is without power to adopt this chapter, or that the State Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this chapter, the provisions of Ordinances Nos. 716, New Series, and amendments thereto, and 877, New Series, and amendments thereto, shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of ninety-hundredths of one percent continuously from and after January 1, 1957, to July 1, 1959; and at the rate of 0.985 of one percent from and after July 1, 1959, to and including June 30, 1960; and at the rate of 0.977 of one percent from and after July 1, 1960, to and including June 30, 1961; and at the rate of one percent from and after July 1, 1961, to and including September 30, 1961; and at the rate of 0.967 of one percent from and after October 1, 1961; and at the rate of 0.972 of one percent after July 1, 1965, and at the rate of 0.904 of one percent from and after January 1, 1969, and at the rate of 0.951 of one percent from and after July 1, 1969; and at the rate of one percent from and after October 1, 1981.

B. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by this chapter, the provisions of Ordinances Nos. 716, New Series, and amendments thereto, shall again be in full force and effect at the rate of one percent.

C. Nothing in this chapter shall be construed as relieving any person of the obligation to pay to the city any sales or use tax accrued and owing by reason of the provisions of Ordinances Nos. 716, New Series, and amendments thereto, and 877, New Series, and amendments thereto, in force and effect prior to and including December 31, 1956. (Ord. 2650 § 4, 1981; prior code § 6.08.080)